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Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32City of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… that the Library/Museum can only spend interest earned on Foundation funds, the Library/Museum violated this …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followAlden Central School District – Fuel Management (2024M-90)
… did not properly manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business … adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, … and properly billing non-District users. As a result: The Transportation Supervisor did not update fuel prices in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Opinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-25CUNY Bulletin No. CU-349
… Mason Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated September … Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-348
… miscellaneous earnings. Affected Employees CUNY employees in the title of High Pressure Plant Tender Background The … 6, 2008. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated September 3, 2008. Effective Date(s) Increases may be submitted in Pay Period 18C (Institution), paychecks dated December 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-347
… of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-andCUNY Bulletin No. CU-380
… Purpose To explain the agency procedures for reporting rate increases … and 7/1/09 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … June 10, 2009. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantState Agencies Bulletin No. 1180
… cost centers. If an agency does not believe that the cost center associated with the position pool is lapsing they will need to contact to their Appropriation Section Representative in OSC’s Bureau of Accounting Operations to … in SFS. See Accounting Bulletin (A-636). If the cost center is lapsing on 9/17/2012, agencies will need to insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsState Agencies Bulletin No. 1717
… or estate Background Currently, state agencies submit Forms AC1476 or AC230 for Payroll Check Exchange or Reversal. OSC audits these forms and creates a new check, processed through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyMedicaid Program – Improper Payments to a Physical Therapist
… policies and guidelines and whether Medicaid made improper payments. The audit covers the period April 1, 2010 through … crossover process whereby Medicare sends crossover claim data electronically to eMedNY, the Department’s … overpayments when providers misreported pertinent Medicare claim payment data. Nevertheless, providers can still report …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistCUNY Bulletin No. CU-594
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding eligibility for … Differential may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-594-city-university-new-york-cuny-discretionary-assignmentOversight of Contract Expenditures of Palladia, Inc.
… as follows: $1,679,913 in personal service costs, including: $878,747 in costs that were not sufficiently … all expenses and allocation methodologies during its budget process, specifically salary expenses shared between …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three … treatment of alcohol and substance abuse. Its mission is to provide, support, and oversee a data-driven continuum of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followCUNY Bulletin No. CU-387
… agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in … effective date order from oldest date to current date. For example, if appropriate, submit the 10/14/08 Pay Change, … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions about processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceOpinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … accepted industry standards (see "Government Fixed Asset Inventory Systems", id ., p 32; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… personnel with the capability to sufficiently support the product; The nature of the license agreement precludes … maintenance agreements when it owns the software source code as part of the software purchase agreement and has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contracts